Supplementary Provisions, Article 1Effective Date and Classification of Application
第一条（施行期日及び適用区分）
This Act comes into effect on the date of promulgation as to the provisions amending the table of contents (limited to the part adding one chapter after Chapter IV of Part III), the provisions amending Article 1-2, the provisions amending Article 2, paragraph (3), item (viii), the provisions adding one Article after Article 263-2, the provisions adding one chapter after Chapter IV of Part III, the provisions adding one Article after Article 20-2 of the Supplementary Provisions and the provisions amending the Appended Table, and the provisions of Articles 15 through 18 of the Supplementary Provisions, Article 24 of the Supplementary Provisions (limited to the part relating to local development corporations), Article 25 of the Supplementary Provisions (limited to the part relating to local development corporations) and Article 35 of the Supplementary Provisions (hereinafter referred to as the "non-financial amending provisions, etc."); on January 1, 1964 as to the provisions amending the rules on the classification of accounts of ordinary local governments, the adjustment and resolution of budgets, continuing expenditures, carry-over of authorized expenditures, obligation-burdening acts, the content of budgets, the classification of revenue and expenditure budgets, reserve funds, supplementary budgets and provisional budgets, local bonds, and temporary borrowings, and the provisions of Article 4 of the Supplementary Provisions, Article 5, paragraphs (1), (2) and (4) of the Supplementary Provisions, Article 6, paragraph (1) of the Supplementary Provisions and Article 8 of the Supplementary Provisions (hereinafter referred to as the "budget-related amending provisions"); and on April 1 of the same year as to the other amending provisions and the provisions of Article 2 of the Supplementary Provisions, Article 3 of the Supplementary Provisions, Article 5, paragraph (3) of the Supplementary Provisions, Article 6, paragraphs (2) and (3) of the Supplementary Provisions, Article 7 of the Supplementary Provisions, Articles 9 through 14 of the Supplementary Provisions, Articles 19 through 23 of the Supplementary Provisions, Article 24 of the Supplementary Provisions (excluding the part relating to local development corporations), Article 25 of the Supplementary Provisions (excluding the part relating to local development corporations), and Articles 26 through 34 of the Supplementary Provisions.
この法律中目次の改正規定（第三編第四章の次に一章を加える部分に限る。）、第一条の二の改正規定、第二条第三項第八号の改正規定、第二百六十三条の二の次に一条を加える改正規定、第三編第四章の次に一章を加える改正規定、附則第二十条の二の次に一条を加える改正規定及び別表の改正規定並びに附則第十五条から附則第十八条まで、附則第二十四条（地方開発事業団に関する部分に限る。）、附則第二十五条（地方開発事業団に関する部分に限る。）及び附則第三十五条の規定（以下「財務以外の改正規定等」という。）は公布の日から、普通地方公共団体に係る会計の区分、予算の調整及び議決、継続費、繰越明許費、債務負担行為、予算の内容、歳入歳出予算の区分、予備費、補正予算及び暫定予算、地方債並びに一時借入金に関する改正規定並びに附則第四条、附則第五条第一項、第二項及び第四項、附則第六条第一項並びに附則第八条の規定（以下「予算関係の改正規定」という。）は昭和三十九年一月一日から、その他の改正規定並びに附則第二条、附則第三条、附則第五条第三項、附則第六条第二項及び第三項、附則第七条、附則第九条から附則第十四条まで、附則第十九条から附則第二十三条まで、附則第二十四条（地方開発事業団に関する部分を除く。）、附則第二十五条（地方開発事業団に関する部分を除く。）並びに附則第二十六条から附則第三十四条までの規定は同年四月一日から施行する。